Students and Income Tax

Transcription

1 Studets ad Icome Tax 3(5HY

2 Visually impaired persos ca order publicatios i braille or large prit, or o audio cassette or computer diskette, by callig weekdays from 8:15 a.m. to 5:00 p.m. (Easter Time). <RXURSLQLRQFRXQWV We review this pamphlet each year. If you have ay commets or suggestios that would help us improve it, we would like to hear from you. Please sed your commets to: Cliet Services Directorate Caada Customs ad Reveue Agecy Lacaster Road Ottawa ON K1A 0L5 La versio fraçaise de cette publicatio est ititulée Les étudiats et l impôt.

3 7DEOHRIFRQWHQWV Page Before you start... 4 Is this pamphlet for you?... 4 Do you have to file a retur?... 4 Which tax ad beefit package should you use?... 5 How ca you get the tax ad beefit package you eed?... 5 Social isurace umber (SIN)... 5 Filig your retur... 6 What date is your retur for 2002 due?... 6 What do you iclude with your retur ad what records do you keep?... 7 What if you are missig iformatio?... 8 Whe ca you expect your refud?... 8 Types of icome you may have... 8 Employmet icome... 9 Tips ad occasioal earigs... 9 Ivestmet icome Scholarships, fellowships, bursaries, study grats, ad artists project grats Research grats Registered educatio savigs pla (RESP) Commo deductios Movig expeses Child care expeses No-refudable tax credits Iterest paid o your studet loa Tuitio ad educatio amouts Other tax credits Goods ad services tax/harmoized sales tax (GST/HST) credit Caada Child Tax Beefit (CCTB) Provicial or territorial credits... 23

4 %HIRUH\RXVWDUW,VWKLVSDPSKOHWIRU\RX" This pamphlet is for you if you were a studet i It gives helpful iformatio about filig your retur. If you were a foreig studet, cotact the Iteratioal Tax Services Office at about the special rules that may apply to you. If you are a studet with a disability, see our guide called Iformatio Cocerig People With Disabilities. That guide gives iformatio about services ad programs that may beefit you, ad deductios ad credits that may apply to you. The terms spouse ad commo-law parter, used throughout this pamphlet, are defied i your tax guide. 'R\RXKDYHWRILOHDUHWXUQ" The most commo reasos why you, as a studet, would have to file a retur are: you have to pay tax for 2002; or you have ot repaid all of the amouts you withdrew from your registered retiremet savigs pla (RRSP) uder the Home Buyers Pla or the Lifelog Learig Pla. For details, see the Home Buyers Pla (HBP) guide or the Lifelog Learig Pla (LLP) guide. Eve if either of these situatios applies, you may still wat to file a retur if ay of the followig applies: You wat to claim a refud. You wat to apply for the GST/HST credit (see page 21). If you will tur 19 before April 1, 2004, you ca apply o your 2002 retur.

5 You or your spouse or commo-law parter wats to start or cotiue receivig Caada Child Tax Beefit paymets (see page 23). You wat to carry forward the uused part of your tuitio ad educatio amouts (see page 15). You wat to report icome for which you could cotribute to a RRSP, i order to keep your RRSP deductio limit for future years up to date. :KLFKWD[DQGEHQHILWSDFNDJHVKRXOG \RXXVH" Use the package for the provice or territory where you resided o December 31, If you were livig i a provice or territory other tha the oe you usually reside i, use the package for your usual provice or territory of residece. For example, if you go to school i Alberta but you usually live i Otario, use a Otario package. If you resided i Quebec o December 31, 2002, use the package for residets of Quebec to calculate your federal tax. You will also eed to file a Quebec provicial retur. +RZFDQ\RXJHWWKHWD[DQGEHQHILW SDFNDJH\RXQHHG" If you filed a retur for 2000 or 2001, you should have received the package you eed based o our records. However, if you caot use that package, you ca get a Geeral tax package for the provice or territory where you lived o December 31, 2002, from us (icludig at our Web page) or from a postal outlet i that provice or territory. 6RFLDOLQVXUDQFHQXPEHU6,1 Before you file your retur, you eed a SIN. We use your SIN to idetify you for icome tax purposes, ad to update your record of earigs for your cotributios to the

6 Caada Pesio Pla (CPP) or the Quebec Pesio Pla (QPP). You have to give your SIN to ayoe who prepares a tax iformatio slip (such as a T4 slip) for you. Check your slips. If your SIN is missig or is icorrect, advise the slip preparer. For more iformatio, or to get a applicatio for a SIN, cotact your Huma Resources Developmet Caada office, or visit o the Iteret. You will fid the address ad telephoe umber of your office i the govermet sectio of your telephoe book, ad o the above-metioed Web page. )LOLQJ\RXUUHWXUQ Y ou ca file a paper retur or you ca file your retur electroically usig EFILE, NETFILE, or TELEFILE. Your EFILE service provider ca complete ad file your retur for you, or you ca complete your retur yourself for a EFILE service provider who files cliet-prepared returs. If you complete your retur usig computer software, this fast, secure system lets you file it over the Iteret. For more iformatio, visit our Web site. You may be able to file your retur by telephoe for free. To fid out, call or visit :KDWGDWHLV\RXUUHWXUQIRUGXH" Geerally, your retur for 2002 has to be filed o or before April 30, 2003.

7 Note If you file your retur after April 30, you may have to pay a pealty ad iterest. I additio, your GST/HST credit ad Caada Child Tax Beefit (CCTB) paymets may be delayed. :KDWGR\RXLQFOXGHZLWK\RXUUHWXUQDQG ZKDWUHFRUGVGR\RXNHHS" If you are filig a paper retur, attach oe copy of each of your iformatio slips. These slips show the amout of icome that was paid to you i 2002, ad deductios that were withheld from that icome. Some commo iformatio slips are: T4 slips, which show employmet icome ad payroll deductios; T4A slips, which show scholarship ad bursary icome, or paymets from a registered educatio savigs pla; ad T5 slips, which show ivestmet icome such as iterest from bak accouts or from Caada Savigs Bods. Iformatio o each slip states o which lie of your retur to report the icome. Iformatio i your tax package or o other forms will tell you what supportig documets, such as certificates, forms, schedules, or official receipts, you eed to attach to your retur. Eve if you do ot have to attach certai supportig documets to your retur, or if you are filig your retur electroically, keep them i case we select your retur for review. Geerally, you should keep your supportig documets for six years.

8 You should keep a copy of your retur for 2002, the related Notice of Assessmet, ad ay Notice of Reassessmet. These ca help you complete your retur for For example, your otice for 2002 will show your tuitio ad educatio amouts carry-forward balace. :KDWLI\RXDUHPLVVLQJLQIRUPDWLRQ" If you have to file a retur for 2002, file it o time eve if some slips or receipts are missig. If you kow that you will ot be able to get a slip by the due date, attach to your retur a ote statig the payer s ame ad address, the type of icome ivolved, ad what you are doig to get the slip. To calculate the icome to report, ad ay related deductios ad credits you ca claim, use ay stubs you may have ad attach them to your retur. To get a missig slip or receipt, cotact the perso who should have set it to you. For example, if you are missig a T4 slip, cotact your employer. :KHQFDQ\RXH[SHFW\RXUUHIXQG" We usually process paper returs i four to six weeks. We ca process most returs filed electroically i as little as eight busiess days. Note If you have a outstadig govermet debt, such as a Caada Studet Loa or a traiig allowace overpaymet, we may have to apply your refud to your debt. 7\SHVRILQFRPH\RXPD\KDYH M ost icome you receive is taxable ad you have to iclude it o your retur. However, you do ot have

9 to iclude your GST/HST credit ad Caada Child Tax Beefit paymets, lottery wiigs, or most gifts ad iheritaces. The most commo types of icome you may receive as a studet iclude: employmet icome; tips ad occasioal earigs; ivestmet icome; scholarships, fellowships, bursaries, study grats, ad artists project grats; research grats; ad registered educatio savigs pla icome. (PSOR\PHQWLQFRPH You have to report all employmet icome you receive i the year. The amouts are usually show o your T4 slip. However, eve if you do ot receive a T4 slip, you still have to iclude all employmet icome that you receive. The most commo deductios that appear o a T4 slip are for CPP or QPP cotributios, Employmet Isurace premiums, ad icome tax withheld at source. 7LSVDQGRFFDVLRQDOHDUQLQJV You have to report all tips ad occasioal earigs eve though they may ot appear o a T4 slip. You may be able to cotribute to the CPP or QPP for tips you receive through employmet. This may icrease the CPP or QPP pesio you receive later. For details o how to do this, see the Geeral Icome Tax ad Beefit Guide.

10 ,QYHVWPHQWLQFRPH You have to report ivestmet icome such as iterest or divideds paid or credited to you i the year, eve if you did ot receive a iformatio slip. 6FKRODUVKLSVIHOORZVKLSVEXUVDULHVVWXG\ JUDQWVDQGDUWLVWV SURMHFWJUDQWV To calculate how much to report o your retur, add up all the amouts you received i 2002 (box 28 of your T4A slips). If you received a amout (other tha a artist s project grat) for a program for which you ca claim the educatio amout for 2002 (see page 17), report oly the amout that is more tha $3,000. Otherwise, report oly the amout that is more tha $500. Note To claim the $3,000 exemptio, make sure to complete Schedule 11, eve if you have o tax to pay ad you are trasferrig all or part of your tuitio ad educatio amouts to a supportig perso (see Trasferrig ad carryig forward amouts o page 20). If you received a artists project grat, you ca subtract the $500 or your expeses, whichever you prefer, but ot both. If you claim expeses, attach a list of them to your retur. However, the expeses you claim caot be more tha the grat. I additio, you caot claim: persoal livig expeses while at your usual place of residece; expeses for which you ca be reimbursed; or expeses that otherwise are deductible whe you calculate your icome for the year. For more iformatio, get Iterpretatio Bulleti IT-75, Scholarships, Fellowships, Bursaries, Prizes, ad Research Grats.

11 5HVHDUFKJUDQWV Subtract your expeses from the grat you received ad iclude the et amout i icome. Your expeses caot be more tha your grat. Expeses you ca claim iclude: travellig expeses, icludig all amouts for meals ad lodgig while away from home i the course of your research work; fees paid to assistats; ad the cost of equipmet, fees, ad laboratory charges. Expeses you caot claim iclude: persoal livig expeses (other tha the travellig expeses metioed above); expeses that have bee reimbursed, except whe the amout reimbursed is icluded i the grat received; expeses that otherwise are deductible whe you calculate your icome for the year; expeses that are ureasoable uder the circumstaces; ad expeses paid for you by a uiversity, hospital, or similar istitutio. Attach to your retur a list of your expeses. Do ot attach the receipts, but keep them i case we ask to see them. For more iformatio, get Iterpretatio Bulleti IT-75, Scholarships, Fellowships, Bursaries, Prizes, ad Research Grats. 5HJLVWHUHGHGXFDWLRQVDYLQJVSODQ5(63 A RESP is a pla to help save moey for a child s post-secodary educatio. Cotributios to the pla are ot tax-deductible. However, a beeficiary has to iclude

12 i icome oly the educatioal assistace paymets received (icome eared i the pla, such as iterest). Report the total of the educatio assistace paymets you received, which are show i box 42 of a T4A slip. &RPPRQGHGXFWLRQV T he most commo deductios that apply to studets are movig expeses ad child care expeses. 0RYLQJH[SHQVHV You ca deduct movig expeses if you move to atted courses as a full-time studet (defied o this page). However, you ca deduct these expeses oly from award icome (scholarships, fellowships, bursaries, prizes, ad research grats). You ca also deduct movig expeses if you move to take a job, icludig summer employmet, or to ru a busiess. However, you ca deduct these expeses oly from icome you ear at the ew locatio. Your ew home must be at least 40 kilometres closer to the ew educatioal istitutio or place of work tha your previous home was. You ca claim movig expeses that you icur at the start of each academic period, as log as you meet the 40-kilometre limitatio. You also ca claim such expeses whe you move back after a summer break, or a work semester i the case of a co-operative studet. )XOOWLPHVWXGHQW You are a full-time studet if you regularly atted a college, uiversity, or other educatioal istitutio that offers courses at a post-secodary school level ad you take, durig a semester, 60% or more of the usual course load for the program i which you are erolled.

13 You are ot a full-time studet if you take a correspodece course, or you take less tha 60% of the usual course load for the program for the semester. If you are a co-operative studet who atteds a educatioal istitutio for a academic period ad the you work for a similar period i a busiess or idustry that relates to your academic studies, you are cosidered a full-time studet oly durig the moths you atted the educatioal istitutio. You start full-time attedace at the start of each academic period. Notes If you moved i 2001 but could ot claim all your expeses o your retur for that year, you may be able to claim the remaiig expeses o your retur for I additio, if you moved after 1997, eve if you paid your expeses i a later year, you ow may be able to claim them o your retur for the year you paid them, ad carry forward the uused amouts util you have eough icome to claim them. If this affects how you would have filed your retur for a previous year, you ca ask us to chage it. For a list of allowable movig expeses ad the istructios for claimig them, get Form T1-M, Movig Expeses Deductio. &KLOGFDUHH[SHQVHV You or your spouse or commo-law parter may have paid someoe to look after your child so oe of you could ear icome, go to school, or coduct research i The expeses are deductible oly if, at some time i 2002, the child was uder 16 or had a metal or physical ifirmity. Geerally, oly the spouse or commo-law parter with the lower et icome (eve if it is zero) ca claim these expeses. For more iformatio, ad to make your claim, get Form T778, Child Care Expeses Deductio for 2002.

14 1RQUHIXQGDEOHWD[FUHGLWV N o-refudable tax credits reduce the amout of icome tax you owe. However, if the total of these credits is more tha the amout you owe, you will ot get a refud for the differece. The most commo o-refudable tax credits that apply to studets are for iterest paid o studet loas, ad for the tuitio ad educatio amouts. Residets of all provices ad territories except Quebec calculate their provicial or territorial o-refudable tax credits o Form 428, separately from federal o-refudable tax credits, which they calculate o Schedule 1. The same rules apply for claimig both kids of credits, but, for most provices ad territories, the amouts used i calculatig them are differet.,qwhuhvwsdlgrq\rxuvwxghqwordq You ca claim a amout for most of the iterest you, or a perso related to you, paid after 1997 o loas made to you for post-secodary educatio uder the Caada Studet Loas Act, the Caada Studet Fiacial Assistace Act, or similar provicial or territorial laws. You ca oly claim iterest you have ot already claimed. If you do ot wat to claim these amouts o the retur for the year they are paid, you ca carry them forward ad apply them o your retur for ay of the ext five years. Note You caot claim iterest paid o ay other kid of loa, or o a studet loa that has bee combied with aother kid of loa. Also, you caot claim iterest that relates to a judgmet obtaied after you failed to pay back a studet loa.

15 7XLWLRQDQGHGXFDWLRQDPRXQWV Claim eligible tuitio ad educatio amouts for 2002, ad ay uused amouts carried forward from previous years that are show o your Notice of Assessmet or Notice of Reassessmet for Complete Schedule 11. Depedig o your provice or territory of residece, you also may eed to complete Schedule (S11). Attach these schedules to your retur. (OLJLEOHWXLWLRQIHHV You ca claim oly the fees paid for courses you took i More tha $100 for the year must have bee paid to each educatioal istitutio whose fees you claim. You ca claim: tuitio fees for courses at a post-secodary school level that you paid to a uiversity, college, or other educatioal istitutio i Caada; tuitio fees you paid to a educatioal istitutio i Caada certified by the Miister of Huma Resources Developmet for courses (if you were 16 or older o December 31, 2002) to develop or improve skills i a occupatio; tuitio fees for courses at a post-secodary school level that you paid to a uiversity, college, or other educatioal istitutio i the Uited States if you lived i Caada ear the border throughout the year ad you commuted to the school; ad tuitio fees if you were i full-time attedace at a uiversity outside Caada for courses that were at least 13 cosecutive weeks log, ad that will lead to a degree. You are ot cosidered to be i full-time attedace at a uiversity outside Caada if you are takig courses through a distace learig program.

16 You caot claim: tuitio fees paid or reimbursed by your or your paret s employer, where the amout is ot icluded i your or your paret s icome; tuitio fees paid by a federal, provicial, or territorial job traiig program where the amout is ot icluded i your icome; ad tuitio fees paid (or eligible to be paid) uder a federal program to help athletes, where the paymet or reimbursemet has ot bee icluded i your icome. Eligible tuitio fees iclude: admissio fees; charges for the use of library or laboratory facilities; examiatio fees; applicatio fees (but oly if the studet later erolls i the istitutio); charges for a certificate, diploma, or degree; madatory computer service fees; academic fees; the cost of ay books that are icluded i the total fees for a correspodece course; ad fees, such as athletic ad health services fees, paid to a uiversity, college, or other educatioal istitutio i additio to your tuitio for post-secodary courses, whe such fees are required to be paid by all studets. If ot all studets are required to pay them, the amouts eligible are limited to $250. You caot claim the followig as tuitio fees: studets associatio fees; medical care;

17 trasportatio ad parkig; meals ad lodgig; goods of lastig value that you will keep, such as a computer, microscope, uiform, or a academic gow; iitiatio or etrace fees to a professioal orgaizatio; or cost of books (other tha books that are icluded i the total fees for a correspodece course). Cotact us if you are ot sure whether your tuitio fees are allowable. )RUPV If you are claimig tuitio fees paid to a educatioal istitutio i Caada, your istitutio has to give you a official tax receipt or a completed Form T2202A, Tuitio ad Educatio Amouts Certificate. If you are claimig tuitio fees paid to a educatioal istitutio outside Caada, your istitutio has to complete ad give you Form TL11A, Tuitio Fees Certificate Uiversity Outside Caada, Form TL11C, Tuitio Fees Certificate Commuter to the Uited States, or Form TL11D, Tuitio Fees Certificate Educatioal Istitutios Outside Caada for a Deemed Residet of Caada, whichever applies. If you are claimig tuitio fees paid to a flyig school or club i Caada, your school or club has to give you a completed Form TL11B, Tuitio Fees Certificate Flyig School or Club. (GXFDWLRQDPRXQW The terms desigated educatioal istitutio ad qualifyig educatioal program, metioed o page 18, are defied o pages 19 ad 20.

18 You ca claim a full-time educatio amout for each whole or part moth i 2002 that you were erolled i a qualifyig educatioal program at a desigated educatioal istitutio ad ay of the followig apply: you were erolled full time; you were erolled part time ad you ca claim the disability amout; or you were erolled part time because of a metal or physical impairmet, but you do ot qualify for the disability amout. You ca claim a part-time educatio amout for each whole or part moth that you are erolled i a specified educatioal program (defied o page 20) at a desigated educatioal istitutio. You ca claim oly oe educatio amout for each moth the full-time amout or the part-time amout. If you were uder 16 at the ed of the year, you ca claim the educatio amout oly for courses you took at the post-secodary level. Your educatioal istitutio will sed you Form T2202, Educatio Amout Certificate, or Form T2202A, Tuitio ad Educatio Amouts Certificate. It will show the umber of moths you were erolled i a qualifyig educatioal program or a specified educatioal program. You caot claim the educatio amout if you: received a grat or were reimbursed for the cost of your courses, other tha by award moey received; received a beefit as part of a program (such as free meals ad lodgig from a ursig school); received a salary or wages while takig a course related to your job (such as if you were employed by a accoutig firm ad you took courses leadig to a accoutig degree); or

19 received a allowace for a program such as a traiig allowace. Note A grat, reimbursemet, beefit, or allowace does ot iclude ay scholarship, fellowship, bursary, or prize you received, or ay beefit you received uder the Caada Studet Fiacial Assistace Act, Caada Studet Loas Act, or A Act respectig fiacial assistace for studets of the Provice of Quebec. These amouts also do ot iclude ay fiacial assistace provided uder Part II of the Employmet Isurace Act (as show i box 20 of your T4E slip), a labour-market developmet agreemet as part of a similar provicial or territorial program, or a program developed uder the authority of the Departmet of Huma Resources Developmet Act. :KDWLVDGHVLJQDWHGHGXFDWLRQDOLQVWLWXWLRQ" Desigated educatioal istitutios iclude: Caadia uiversities, colleges, ad other educatioal istitutios providig courses at a post-secodary school level; Caadia educatioal istitutios certified by the Miister of Huma Resources Developmet as offerig o-credit courses that develop or improve skills i a occupatio; uiversities outside Caada where a Caadia studet is erolled i a course that lasts at least 13 cosecutive weeks ad leads to a degree; ad uiversities, colleges, or other educatioal istitutios i the Uited States that give courses at the post-secodary school level if the studet is livig i Caada (ear the border) throughout the year ad commutes to that istitutio.

20 :KDWLVDTXDOLI\LQJHGXFDWLRQDOSURJUDP" This is a program that lasts at least 3 cosecutive weeks ad requires a miimum of 10 hours of istructio or work i the program each week (ot icludig study time). Istructio or work icludes lectures, practical traiig, ad laboratory work. It also icludes research time spet o a post-graduate thesis. A program is ot cosidered a qualifyig educatioal program if the studet receives, from a perso with whom he or she deals at arm s legth, a grat, reimbursemet, beefit, or allowace for that program. However, these amouts do ot iclude the amouts listed i the Note o page 19. I additio, a program is disqualified if it is take by the studet durig the period the studet receives icome from a office or employmet i coectio with or as part of the duties of that office or employmet. A example of this would be articlig studets takig a accoutig course while workig i a accoutig field to get a accoutig professioal desigatio (for example, CGA ad CMA). :KDWLVDVSHFLILHGHGXFDWLRQDOSURJUDP" This is a program that has to last at least 3 cosecutive weeks ad requires at least 12 hours of istructio each moth. 7UDQVIHUULQJDQGFDUU\LQJIRUZDUGDPRXQWV You have to claim your tuitio ad educatio amouts first o your ow retur, eve if someoe else paid your fees. However, you may be able to trasfer the uused part to your spouse or commo-law parter, or to your or your spouse or commo-law parter s paret or gradparet. You ca carry forward ad claim i a future year the part of your tuitio ad educatio amouts for the year that you caot use ad do ot trasfer. However, if you carry

21 forward a amout, you will ot be able to trasfer it to ayoe. You have to claim your carry-forward amout i the earliest year possible. Complete the back of either Form T2202, Educatio Amout Certificate, or Form T2202A, Tuitio ad Educatio Amouts Certificate, to desigate your trasfer. Also, complete Schedule 11 to calculate your federal trasfer ad, if it applies, the amout you are carryig forward. Depedig o your provice or territory of residece, you may have to complete Schedule (S11) to calculate your provicial or territorial trasfer or carry-forward amouts. Attach these schedules to your retur. 2WKHUWD[FUHGLWV *RRGVDQGVHUYLFHVWD[KDUPRQL]HGVDOHV WD[*67+67FUHGLW The GST/HST credit helps idividuals ad families with low ad modest icomes offset all or part of the GST or HST that they pay. To receive this credit, you have to apply for it, eve if you received it last year. Geerally, eligible idividuals who apply for the GST/HST credit i 2003 will receive paymets i July ad October of 2003, ad i Jauary ad April of $UH\RXHOLJLEOHIRUWKHFUHGLW" You must be a residet of Caada to be eligible for the GST/HST credit. Geerally, you also must be 19 or older. If you are uder 19, you are eligible oly if: you have (or had) a spouse or commo-law parter; or you are (or were) a paret ad live (or lived) with your child.

22 Note If you will tur 19 before April 1, 2004, you ca apply for the credit o your 2002 retur. You will start gettig the credit o the first paymet date after the moth of your 19th birthday. Although you geerally have to be 19 or older to receive paymets, you ca be youger tha 19 to apply for it. +RZGR\RXDSSO\IRUWKHFUHGLW" To apply, you have to file a retur for 2002, eve if you have o icome to report. O page 1 of your retur, check the Yes box i the GST/HST credit applicatio area ad eter your marital status i the Idetificatio area. If you have a spouse or commo-law parter, oly oe of you ca receive the credit. No matter which oe of you applies, the credit will be the same. +RZGRZHFDOFXODWH\RXUFUHGLW" Your credit is based o your et icome added to the et icome of your spouse or commo-law parter, if you have oe, as well as the umber of childre you have. This iformatio also is used to calculate ay paymets from certai related provicial programs. We will base the GST/HST credit you receive for your childre o Caada Child Tax Beefit (CCTB) iformatio. See page 23 for iformatio about this beefit. If you chose ot to receive the CCTB, or you do ot yet qualify, you still may be able to receive the GST/HST credit for your childre. If you apply for the GST/HST credit o your 2002 retur, we will sed you a Goods ad Services Tax/Harmoized Sales Tax (GST/HST) Credit otice i July of It will tell how much you will receive, if ay, ad how we calculated the amout. To fid out how to calculate your credit, or for more iformatio, click o the GST/HST credit lik o our

23 Web page, read the GST/HST Credit pamphlet, or call &DQDGD&KLOG7D[%HQHILW&&7% If you are resposible for the care ad upbrigig of a child who is uder 18, you ca apply for the CCTB for that child. To do so, file a completed Form RC66, Caada Child Tax Beefit Applicatio, alog with ay documets required, as soo as possible after the child is bor or starts to live with you. This applicatio is also used to apply for paymets from related provicial or territorial programs. To fid out how to calculate your beefit, or for more iformatio, click o the Caada Child Tax Beefit (CCTB) lik o our Web page, read the Your Caada Child Tax Beefit pamphlet, or call URYLQFLDORUWHUULWRULDOFUHGLWV If you lived aywhere i Caada except Quebec o December 31, 2002, you may be eligible to claim provicial or territorial credits o your retur. Check your package to see if there are ay provicial or territorial credits you ca claim. If you lived i Quebec o December 31, 2002, you have to complete a Quebec retur to claim your provicial credits.

24 'R\RXQHHGPRUHLQIRUPDWLRQ" C otact us if, after readig this pamphlet, you eed more help or would like to receive forms or publicatios. To get persoal ad geeral tax iformatio: call ; visit your tax services office; or use our automated T.I.P.S. ( ) ad T.I.P.S. Olie ( services. To get forms or publicatios, visit our Web page, call , or visit your tax services office. The address of your tax services office is listed o our Web page ad i the govermet sectio of your telephoe book. Teletypewriter (TTY) users If you have a hearig or speech impairmet ad use a TTY, a aget at our biligual equiry service ( ) ca help you durig the hours of service idicated i your tax guide. Commuity Voluteer Icome Tax Program If you eed help to complete your tax retur, your icome is low, ad your tax situatio is simple, our voluteers are specially traied to help you. For more iformatio about this free program, or if you wat to become a voluteer, call us at